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The tariff classification of packaging containers from Canada.
Issued March 8, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 895138 (March 8, 1994)
Tariff classification
HTS codes: 3923.50.0000, 3923.10.0000
Headings: 3923
Product description
The tray measures approximately 6 inches by 5 inches by 2 inches. It is used to package comb honey.
CBP rationale
The applicable subheading for the trays with lids, when imported in equal quantities, as well as for any trays imported separately, will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics. The applicable subheading for the lids when imported separately, or for lids which exceed the number of trays in the shipment, will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures.
Full text
NY 895138 March 8, 1994 CLA-2-39:S:N:N6:221 895138 CATEGORY: Classification TARIFF NO.: 3923.10.0000; 3923.50.0000 Mr. David VanderDussen River Valley Apiaries P.O. Box 142 Stirling, Ontario, Canada K0K 3E0 RE: The tariff classification of packaging containers from Canada. Dear Mr. VanderDussen: In your letter dated February 8, 1994, you requested a tariff classification ruling. The sample submitted with your letter is a box-like tray with lid, made from rigid polyvinyl chloride (PVC) food grade film. The tray measures approximately 6 inches by 5 inches by 2 inches. It is used to package comb honey. The applicable subheading for the trays with lids, when imported in equal quantities, as well as for any trays imported separately, will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem. The applicable subheading for the lids when imported separately, or for lids which exceed the number of trays in the shipment, will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
Instruments of International Traffic; 19 U.S.C. § 1332(a); 19 C.F.R. § 10.41a(a)(1), Nippon Express USA Inc.; Collapsible and Non-collapsible Boxes and Caps.
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